A survey of the educational system of the Philippine islands by the Board of educational survey, created under acts 3162 and 3196 of the Philippine Legislature.

584 EDUCATIONAL SURVEY OF THE PHILIPPINES

line, but no favorable action has ever been taken. By taxing properties
at their full value the desired end could be achieved.
At the time of its adoption in 1901, this tax was perhaps unpopular
because the people regarded it as a new tax. But in reality during
the Spanish regime this same tax was collected in the form of tribute,
the main source being land. The consensus of opinion is that the tax
is difficult to collect in regions visited by floods or storms. In such a
case the postponement of payments might be necessary.
At present the provinces cannot afford to set aside a percentage of
the land tax for school purposes exclusively. This could be done by
merely increasing the rate. It is possible that certain of the provinces,
provided the increases are for the use of the schools, would be willing
to increase the rates of their real-property taxes.
INTERNAL REVENUE AND OTHER SOURCES.-These include the internal-revenue allotments from the Insular Government, franchise tax,
road tax, tax from sealing of weights and measures, cart and sled tax,
and such minor items as licenses for shell and sponge fishing.
By law all internal-revenue proceeds, not otherwise distributed by
statute, accrue to the Insular Government but of these 10 per cent are
set apart as provincial allotment; 20 per cent as municipal allotment;
and 10 per cent as road and bridge fund allotment. However, the
amount so set aside for these three allotments cannot be greater than the
amounts allotted for the same purpose in 1909. The radical change in
the later status of these allotments as compared with their importance
in 1909 is shown in Table 85.
TABLE 85.-THE EFFECTS OF KEEPING INTERNAL-REVENUE ALLOTMENTS TO i,
PROVINCES AND MUNICIPALITIES AT THE 1909 AMOUNTS
[Sources: Insular Auditor and Bureau of Internal Revenue]

Increase
Item 1909 1923 Increase
per cent
Total internal revenues, subject to allotment..........?7,915,851?29,363,769 271%
Population...................................... 8,611,445 11,401,861 32%
Average daily attendance in primary schools........... 306,308 776,799 154%
Average daily attendance in elementary schools........ 319,635 906,431 184%
Total public-school expenditures.................... 5,652,132 23,587,101 318%
Percentage of internal revenues allotted to provinces.... 20.0% 5.39% (14.61%)
Amount of internal revenues allotted to provinces...... 1,571,770 1,582,042.65%
Percentage of internal revenues allotted to municipalities 20.0% 5.39% (14.61%)
Amount of internal revenues allotted to municipalities.. 1,571,770 1,582,042.65%
NOTE.-Figures in parentheses indicate decreases.
Since 1909 the internal-revenue proceeds subject to provincial and
municipal apportionment has continually increased as shown by
Table 86.